企业舞弊及其审计研究

发布时间：2018-07-08 12:49

本文选题：管理舞弊 + 上市公司　；参考：《北京邮电大学》2006年硕士论文

【摘要】：企业舞弊问题一直是注册会计师职业界、内部审计职业界、法律界等共同关心的问题。20世纪60年代以来，企业舞弊、非法行为更加猖獗，经营失败频繁发生，导致对会计师事务所及相关审计人员的诉讼呈几何级数上升。1998年，毕马威国际会计公司对舞弊问题进行了第3次广泛调查，调查样本来自于20个行业的5000家企业和组织。调查显示，1998年平均每起舞弊案金额为11.6万美元，，百万美元以上的舞弊案也不少。与国外类似，舞弊现象(尤其是财务报告的舞弊)在我国也比较严重。在我国，一方面注册会计师严重忽视查找上市公司舞弊的职责。另一方面，注册会计师参与上市公司舞弊，使得情况变得更加复杂。激烈的竞争，复杂的经济业务，加之注册会计师对查找舞弊职责的忽视，为舞弊者提供了实施舞弊所必需的三个条件：机会、压力与借口。与此同时，注册会计师却没有相应的对策，因此遭到广泛的质疑。针对上述问题，本文选取了企业舞弊与审计对策这一课题，力图通过对舞弊和反舞弊理论的研究以及对舞弊审计实践的分析提出一套较为有效的舞弊审计对策。论文共分为五章。第一章绪论，主要论述了课题的研究意义、国内研究现状。第二章为舞弊审计的理论基础，首先论述舞弊的定义、种类、动因及相关理论，然后总结分析各种有关舞弊审计的理论。舞弊审计理论主要介绍关于舞弊警告信号(red flags)的研究、关于审计人员舞弊审计能力的研究、关于舞弊审计中分析程序应用的研究等等。本章的重点是介绍和分析评价关于舞弊警告信号及其有效性的研究。本章通过对各种理论的分析揭示当前舞弊审计实践所依托的理论依据的发展状况、不足及其发展方向。第三章为上市公司舞弊案分
[Abstract]:Corporate fraud has been a common concern of the CPA profession, the internal audit profession, the legal profession and so on. Since the 1960s, corporate fraud and illegal practices have become more rampant, and business failures have occurred frequently. In 1998, KPMG conducted its third extensive investigation of fraud in a sample of 5000 enterprises and organizations in 20 industries. According to the survey, the average amount of fraud in 1998 was $116000, and there were more than a million dollars. Similar to foreign countries, fraud (especially financial reporting fraud) is more serious in China. In our country, on the one hand, CPA seriously neglects the duty of looking for fraud of listed company. On the other hand, CPAs participate in listed companies fraud, making the situation more complicated. Fierce competition, complex economic business, and the CPA's neglect of the duty to find fraud provide the fraudsters with three necessary conditions: opportunity, pressure and excuses. At the same time, CPA has no corresponding countermeasures, so it is widely questioned. In view of the above problems, this paper selects the enterprise fraud and audit countermeasures, and tries to put forward a set of more effective fraud audit countermeasures through the research of fraud and anti-fraud theory and the analysis of fraud audit practice. The thesis is divided into five chapters. The first chapter is introduction, mainly discusses the research significance of the subject, domestic research status. The second chapter is the theoretical basis of fraud audit, first discusses the definition, type, motivation and related theories of fraud, and then summarizes and analyzes various theories about fraud audit. The theory of fraud audit mainly introduces the research of fraud warning signal (red flags), the research of auditors' ability of fraud audit, the research of the application of analysis procedure in fraud audit, and so on. This chapter focuses on the introduction and evaluation of fraud warning signals and their effectiveness. Through the analysis of various theories, this chapter reveals the development situation, deficiency and development direction of the theoretical basis based on the current fraud audit practice. Chapter three is the classification of fraud cases of listed companies
【学位授予单位】：北京邮电大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】